Bookkeeping apparatus

ABSTRACT

A PART OF THE STATEMENT ENVELOPE AFTER THE ENTRIES HAVE BEEN MADE AND THE STATEMENT SENT, MAY BE DETACHED AND THE ENVELOPE USED FOR RETURN PAYMENT.   IN A BOOKKEEPING APPARATUS, A BOOKKEEPING BOARD WITH A SPRING BIASED BLADE ALONG ONE EDGE THEREOF. BOOKKEEPING PAPERS FOR USE WITH THE BOARD INCLUDING A JOURNAL SHEET ADAPTED TO BE CLAMPED BY THE BLADE, A LEDGER SHEET AND A STATEMENT ENVELOPE, ALL THREE HAVING IDENTICAL ENTRY BOXES ARRANGED IN HORIZONTAL AND VERTICAL ALINGMENT. THE HORIZONTAL LINES OF THE BOXES ARE NUMBERED ON THE LEDGER SHEET ALONG THE RIGHT AND LEFT HAND EDGES, ON THE STATEMENT ENVELOPE ON THE RIGHT HAND EDGE ONLY AND ON THE JOURNAL SHEET ARE SPACED FROM THE EDGE THEREOF A DISTANCE GREATER THAN THE WIDTH OF THE LEDGER SHEET. THE BLADE PRESENTS NUMBERS CORRESPONDING TO THE NUMBERS OF THE HORIZONTAL LINES. A TRAVELER ALONG THE BLADE IS WINDOWED TO EXPOSE A SINGLE BLADE NUMBER AT A TIME AND IS NOTCHED IN ALIGNMENT THEREWITH TO EXPOSE A NUMBER ON THE STATEMENT ENVELOPE WHEN IT AND THE LEDGER SHEET ARE IN REGISTER WITH THE JOURNAL.

United States Patent 3,556,562 BOOKKEEPING APPARATUS Paul E. McGough,North Muskegon, Mich., assignor to The Shaw-Walker Company, Muskegon,Mich., a corporation of Michigan Filed Mar. 26, 1968, Ser. No. 716,136Int. Cl. B411 3/04, 3/06 US. Cl. 282-29 2 Claims ABSTRACT OF THEDISCLOSURE In a bookkeeping apparatus, a bookkeeping board with a springbiased blade along one edge thereof. Bookkeeping papers for use with theboard including a journal sheet adapted to be clamped by the blade, aledger sheet and a statement envelope, all three having identical entryboxes arranged in horizontal and vertical alignment. The horizontallines of the boxes are numbered on the ledger sheet along the right andleft hand edges, on the statement envelope on the right hand edge onlyand on the journal sheet are spaced from the edge thereof a distancegreater than the width of the ledger sheet. The blade presents numberscorresponding to the numbers of the horizontal lines. A traveler alongthe blade is windowed to expose a single blade number at a time and isnotched in alignment therewith to expose a number on the statementenvelope when it and the ledger sheet are in register with the journal.

A part of the statement envelope after the entries have been made andthe statement sent, may be detached and the envelope used for returnpayment.

SUMMARY OF THE INVENTION The object of this invention is to provide acombination of rigid, bookkeeping board with a plurality of specialbookkeeping papers which may be easily placed and held in register, thepapers having identical bookkeeping boxes so that a single entry in abox on the top paper is duplicated in the boxes in register with it onthe lower papers.

Another object is to save the bookkeepers time and make sure thatsimultaneous entries are made on the statement which forms a part of thestatement envelope on the ledger sheet which forms a part of thepatients record and on the journal sheet which reflects the day by dayactivity.

Other objects will appear from time to time throughout the specificationand claims.

BRIEF DESCRIPTION OF THE DRAWINGS Referring to the drawings:

FIG. 1 is a plan view of a posting board with bookkeeping papers inplace;

FIG. 2 is a section along the line 22 of FIG. 1.

Like parts are indicated by like numbers throughout the specificationand drawings.

DESCRIPTION OF THE PREFERRED EMBODIMENTS A posting board 1, which isdescribed in detail in US. Pat. 2,638,360, includes a flat, smooth,writing surface 2. Posts 3 project from the board near its right handedge. A spring biased clamping blade 4 is located along the right handedge of the board and is apertured at 5 in register with the paperpositioning posts 3.

A bookkeeping paper, for example, a journal sheet 6 notched at 7 to bepositioned by the posts 3 is clamped on the board by the spring biasedblade 4. A traveler 8 is movable along the track 9 on the blade 4, maybe locked in postion by the traveler lock 10, by a detent 3,556,562Patented Jan. 19, 1971 not shown. The traveler 8 carries a blade 11overlying the blade 4, flanged at 12 so that when the traveler lock 10is actuated, the flange 12 is pressed downwardly toward the board 1. Thetraveler blade 11 is windowed at 13 and the traveler flange 12 isnotched at 14 in line with the window 13.

A ledger sheet 15 is adapted to lie upon the journal sheet 6 against butnot clamped by the blade 4. A statement sheet 16 lies upon the ledgersheet 15.

The right half of the journal sheet 6, together with the ledger sheet 15and the statement sheet 16, each have a plurality of entry boxes thatare formed by horizontal and vertical lines. The entry boxes appearingon the journal sheet 6 and the ledger sheet 15 are consecutivelynumbered from top to bottom as indicated at 23 and 24. As is indicatedin FIG. 1, the right half of the journal sheet 6 contains the pluralityof entry boxes that are identical to the arrangement of entry boxesappearing on the ledger sheet 15 and statement sheet 16, such that anotation written upon the statement sheet 16 in a particular entry boxwould be duplicated by suitable deplicating means in an identical entrybox appearing on the ledger sheet 15 and journal sheet 6. The statementsheet 16 also has its spaces between its horizontal lines consecutivelynumbered from top to bottom along its right edge portion as at 25 whichare visible through the opening 14 in the blade 11.

The line index numbers 23 on the journal sheet 6 are further from theedge of the clamp blade 4 than the width of the ledger sheet 15. Theline index numbers 24 on the ledger sheet 15 are on each edge of thesheet. The line index numbers 25 of the statement sheet 16 are on theright hand edge only. The notch 14 is of the same width as the verticaldistance occupied by each line of boxes and extends back to the blade 11far enough so that the indices on the right hand edge of the statementsheet when it is against the blade are visible one at a time through thenotch.

In the interest of clarity the boxes are shown only on the journal sheet6 and statement sheet 16 but in practice will appear on the journal,ledger and statement sheets. Since the boxes are of identical size,shape and relation and position on each of the sheets, the bookkeepercan place the ledger sheet on the journal sheet and the statement sheeton the ledger sheet in register so that an entry made on a box on thestatement sheet would be duplicated by suitable duplicating means on theledger sheet and on the journal sheet in exactly the same relativeposition.

The upper portion only of the statement sheet 16 carries the bookkeepingboxes. The lower portion of the sheet 16 is folded back upon itself at18, and tabs 20 projecting from sheet 16 are folded back upon sheet 16,whereupon the lower portion is cemented to the tabs 20 to form anenvelope 19. The statement sheet may be scored at 21, with the portionon the envelope side of the scoring forming a flap to be folded back onthe envelope 19 when the sheet is torn along the line of scoring. Thespace between the scored line 21 and the top of the envelope forming theflap may be provided with glue as at 22, to seal the envelope.

The use and operation of the invention are as follows:

With the journal sheet in place on the board, entries from time to timewill be made by registering selected horizontal lines of ledger andstatement sheets with selected horizontal lines on the journal. Entrieswill be made on the statement sheet to build up day by day the chargesfor billing. Entries will be made on the ledger sheet to build up day byday the charges reflected on the statement sheet, the statement sheetbeing sent out monthly while the ledger will continue to be used for alonger time. In order to provide the usual journal record the identicalentries will be made on the statement, the ledger and the journalsheets.

For example, using the journal sheet 6, the ledger sheet 15 andstatement sheet 16 as they are shown in FIG. 1, let us assume thatentries on the journal 6 have been made down to and including line 11 sothe next entry on the journal must be made on line 12. Entries on aparticular ledger sheet 15 have been made down to and including line 3so the next entry on the ledger sheet must be made on line 4 which mustbe in register with line 12 of the journal. The statement sheet 16 forthe particular individual has entries down to and including line 4, sothe next entry on the statement sheet 16 must be on line 5 which must bein register with line 4 on the ledger sheet 15 and line 12 on thejournal 6. To do this the operator will move the ledger sheet along theclamping blade 4 to line 4 thereof and in register with line 12 of thejournal 6. Then with the statement envelope 19 against the clampingblade 4, he will place line 5 of the statement sheet in register withline 4 of the ledger 15. He will then, with the traveler 8 so placedthat the window 18 exposes index 12 on the blade, operate the travelerlock 10 to hold the statement sheet and ledger in register with thedesired line on the journal. He will then make the necessary entries.

The notch 14 in the traveler flange 12 allows the clamp blade index 12to :be visible and makes it easy for the operator to correctly align theledger and journal because he can see that numbers 12 and 5 on theclamping blade and the statement are adjacent to one another. When hewants to position the statement sheet with line 5 in register with line4 of the ledger, he uses the numbers at the right hand edge of thestatement sheet, visible through the notch 14 in the traveler flange 12before he clamps all the papers together by operating the traveler lock10.

Thus there will always be used in connection with this apparatus astatement envelope 19 which is sent to the debtor, a ledger card orsheet for each account and a journal 6 to provide a daily record of theindividual entries on the statement envelopes and ledger sheets. The useof a single envelope and statement form makes it possible to makemultiple records from a single posting and the statement to the debtorbeing part of the envelope for mailing the statement may also be part ofthe return envelope for payment of the bill.

I claim:

1. In combination in a single notation-multiple entry bookkeepingsystem,

a bookkeeping board having a writing surface,

a spring biased clamping blade on one edge thereof,

said blade having a plurality of linearly aligned, consecutivelynumbered spaces thereon,

said spring biased clamping blade being movable from a first,inoperative position in which it is out of engagement with the board andpapers, if any, thereon to a second, operative position in which itclamps papers on the board to the board,

a flanged traveler associated with said blade, said traveler beingmanually movable therealong in a direction parallel to the linearlyaligned, consecutively numbered spaces on said blade, said travelerhaving a window which may be placed in register with one of theconsecutively numbered spaces on said blade, and a notch adjacent theblade in line with the window,

manual means for locking said traveler to the blade with the traveler inpaper clamping relationship with said board,

a journal sheet clamped to the board by the blade,

said journal sheet having a plurality of spaces thereon which correspondin size to the numbered spaces on said blade,

said journal sheet spaces having linearly aligned, consecutive numbersthereon which correspond, numher for number, with the numbers on saidblade,

said journal sheet numbers being so located as to be visible to'theviewer when the first clamp means and other documents, if any, are innormal operative engagement therewith,

a ledger sheet superposed on the journal sheet against but not under theclamping blade and clamped to the board by the traveler,

said ledger sheet having a plurality of spaces thereon which correspondin size to the numbered spaces on said blade and the journal sheet,

said ledger sheet spaces having linearly aligned, consecutive numbersthereon,

said ledger sheet numbers being located along the edge opposite theclamped edge so as to be visible at all times to the viewer when saidblade and traveler, journal sheet, and other documents, if any, are innormal operative clamping engagement therewith, said numbered edge ofthe ledger sheet terminating short of the linearly aligned, consecutivenumbers of the journal sheet whereby the numbers on the ledger andjournal sheets are disposed in side by side arrangement, and

a statement assembly superposed on the underlying sheets against but notunder the clamping blade and clamped to the board by the traveler,

said statement assembly including a statement sheet having a pluralityof spaces thereon which correspond in size to the numbered spaces on thefirst clamp means, the journal sheet, and the ledger sheet,

said statement sheet spaces having linearly aligned, consecutive numbersthereon,

said statement sheet numbers being so located along one edge as to bevisible at all times to the viewer when said blade and traveler, journalsheet and ledger sheet are in normal engagement therewith,

the edge of said statement sheet adjacent to which the ledger sheetnumbers are located terminating short of the linearly aligned,consecutive numbers on the ledger sheet whereby the numbers on theledger sheet are instantly determinable,

said statement sheet numbers being so located along the other edgeadjacent the blade as to be obscured by the flanged traveler except fora number which appears in the notch of said flanged traveler,

said statement assembly further including an envelope assembly,

said envelope assembly being secured to the statement sheet along a lineof weakness whereby said statement sheet may be detached therefrom uponreceipt by the addressee, enclosed therein, and returned to thebookkeeping system proprietor.

2. The device of claim 1 characterized by the fact that the flangedtraveler may move along the blade without interference with the envelopewhen the statement sheet is in contact with the blade.

References Cited UNITED STATES PATENTS 1,025,744 5/1912 Houghton 2s2 29.2) 1,097,107 5/1914 Norton 28227 1,424,967 8/1922 Wherry 282272,485,513 lO/l949 Straus 28229(.'2) 3,243,205 3/ 1966 Borgquist28229(.2)

JEROME SCHNALL, Primary Examiner US. Cl. X.R.

